2023 (10) TMI 746

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....ng & forwarding & freight charges etc. 2. Since, the issues involved in all three appeals are identical and disposed of by way of a common order. Therefore, all these appeals are taken up together for discussion and disposal, the details of which are given herein below:- Sr. No. Appeal No. OIA No. and date Refund Involved Period involved 1. ST/1126/2011 OIA No. 26-28/ST/Appl./CHD-I/2011 dated 21.04.2011 Rs. 2,19,728/- October 2008 to December 2008 2. ST/1127/2011 OIA No. 26-28/ST/Appl./CHD-I/2011 dated 21.04.2011 Rs. 1,23,965/- January 2009 to March 2009 3. ST/1128/2011 OIA No. 26-28/ST/Appl./CHD-I/2011 dated 21.04.2011 Rs. 5,09,574/- July 2008 to September 2008 3. Briefly th....

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....ly by them and partly by other service providers. • The appellant filed refund claim of service tax paid on export of goods. The appellant along with appeal has also attached documents furnished at the time of filing the refund claim. The appellant has also annexed the copy of the appeal filed before the Commissioner disclosing the certificate issued by M/s KNL to the effect that they had appointed M/s Sunrise Freight and Forwarders Private Ltd. as a sub contractor for customs clearance and related works. The appellant has also enclosed the certificate from M/s Sunrise Freight and Forwarders Private Limited to the effect that they have been appointed as a sub-contractor by M/s KNL for doing customs clearances and related works.....

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....) has totally overlooked the fact that the CHA M/s Sunrise Freight Forwarders (P) Ltd. has provided a certificate that they had provided the service of customs clearance and related works to the clients of M/s KNL and even M/s KNL had given a certificate that M/s Sunrise Freight Forwarders (P) Ltd. had provided the service of custom clearance and related works to their clients. He further submits that the Ld. Commissioner (Appeals) should have accepted the certificate and allowed the refund to the appellant. • Further, as regard the service tax paid on terminal handling service, the Ld. Counsel submitted that this service is covered under the Port Service as held by many decisions of the Tribunal. • He further subm....

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....n of freight by Rail then on the same logic, the refund of service tax paid on Transportation of goods by Road should have been also allowed. Hence, I hold that the appellant is entitled to refund of service tax paid on transportation of goods. 7.4 As regard to the service tax paid on Terminal Handling Service is concerned, I find that the said services are rendered for handling the export containers at the port of exports. These services are rendered within the port area by various service providers and thus the same are in the nature of port service. This issue has been decided by various benches of the Tribunal wherein refund was granted in respect of service tax paid in respect of terminal handling services under the said notifica....